SEGMENT REPORTING

12 Months Ended

Nov. 30, 2025

13. SEGMENT REPORTING

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has three reportable segments based on business unit, website development, website design and website maintenance services business and two reportable segments based on country, Malaysia and Hong Kong.

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.


	For the Year Ended and As of November 30, 2025
By Business Unit	Website Development			Website Maintenance			Total
Revenue	$	9,900			4,300			14,200

Cost of revenue		-			-			-
General and administrative expenses		(34,831	)		(15,128	)		(49,959	)

Loss from operations		(24,931	)		(10,828	)		(35,759	)

Total assets	$	8,796			3,821			12,617
Capital expenditure	$	-			-			-


	For the Year Ended and As of November 30, 2025
By Country	Hong Kong			Malaysia			Total
Revenue	$	13,000			1,200			14,200

Cost of revenue		-			-			-
General and administrative expenses		(45,737	)		(4,222	)		(49,959	)

Loss from operations		(32,737	)		(3,022	)		(35,759	)

Total assets	$	10,911			1,706			12,617
Capital expenditure	$	-			-			-


	For the Year Ended and As of November 30, 2024
By Business Unit	Website Development			Website Design			Website Maintenance			Total
Revenue	$	14,333		$	7,167		$	4,200		$	25,700

Cost of revenue		-			-			-			-
General and administrative expenses		(36,208	)		(18,106	)		(10,610	)		(64,924	)

Loss from operations		(21,875	)		(10,939	)		(6,410	)		(39,224	)

Total assets	$	11,775		$	5,888		$	3,450		$	21,113
Capital expenditure	$	407		$	203		$	119		$	729


	For the Year Ended and As of November 30, 2024
By Country	Hong Kong			Malaysia			Total
Revenue	$	19,800		$	5,900		$	25,700

Cost of revenue		-			-			-
General and administrative expenses		(160	)		(64,764	)		(64,924	)

Loss from operations		19,640			(58,864	)		(39,224	)

Total assets	$	-		$	21,113		$	21,113
Capital expenditure	$	-		$	729		$	729

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Huineng Technology Corp 10-K